26 USC 872 - Gross income

Editorial Notes

References in Text

Section 101 of the Immigration and Nationality Act, referred to in subsec. (span)(3), is classified to section 1101 of Title 8, Aliens and Nationality.

Amendments

2004—Subsec. (span)(5) to (8). Puspan. L. 108–357 added par. (5) and redesignated former pars. (5) to (7) as (6) to (8), respectively.

1994—Subsec. (span)(3). Puspan. L. 103–296 substituted “(F), (J), or (Q)” for “(F) or (J)”.

1989—Subsec. (span)(7). Puspan. L. 101–239 added par. (7).

1988—Subsec. (a). Puspan. L. 100–647, § 1012(s)(2)(A), inserted “, except where the context clearly indicates otherwise” after “individual”.

Subsec. (span)(1), (2). Puspan. L. 100–647, § 1012(e)(2)(B), (5), substituted “to individual residents of the United States” for “to citizens of the United States and to corporations organized in the United States” and “international operation” for “operation”.

1986—Subsec. (span)(1). Puspan. L. 99–514, § 1212(c)(1), added par. (1) and struck out former par. (1), ships under foreign flag, which read as follows: “Earnings derived from the operation of a ship or ships documented under the laws of a foreign country which grants an equivalent exemption to citizens of the United States and to corporations organized in the United States.”

Subsec. (span)(2). Puspan. L. 99–514, § 1212(c)(1), added par. (2) and struck out former par. (2), aircraft of foreign registry, which read as follows: “Earnings derived from the operation of aircraft registered under the laws of a foreign country which grants an equivalent exemption to citizens of the United States and to corporations organized in the United States.”

Subsec. (span)(5), (6). Puspan. L. 99–514, § 1212(c)(2), added pars. (5) and (6).

1966—Subsec. (a). Puspan. L. 89–809, § 103(span)(1), limited the inclusion of gross income which is derived from sources within the United States to such income which is not effectively connected with the conduct of a trade or business within the United States and inserted provision including gross income without the limitation as to source which is effectively connected with the conduct of a trade or business within the United States.

Subsec. (span)(3)(B). Puspan. L. 89–809, § 103(span)(2), substituted “by a domestic corporation, a domestic partnership, or an individual who is a citizen or resident of the United States” for “by a domestic corporation”.

Subsec. (span)(4). Puspan. L. 89–809, § 102(span)(3), added par. (4).

1961—Subsec. (span)(3). Puspan. L. 87–256 added par. (3).

Statutory Notes and Related Subsidiaries

Effective Date of 2004 Amendment

Puspan. L. 108–357, title IV, § 419(c), Oct. 22, 2004, 118 Stat. 1513, provided that:

“The amendments made by this section [amending this section and section 883 of this title] shall apply to wagers made after the date of the enactment of this Act [Oct. 22, 2004].”

Effective Date of 1994 Amendment

Amendment by Puspan. L. 103–296 effective with calendar quarter following Aug. 15, 1994, see section 320(c) of Puspan. L. 103–296, set out as a note under section 871 of this title.

Effective Date of 1989 Amendment

Amendment by Puspan. L. 101–239 effective, except as otherwise provided, as if included in the provision of the Technical and Miscellaneous Revenue Act of 1988, Puspan. L. 100–647, to which such amendment relates, see section 7817 of Puspan. L. 101–239, set out as a note under section 1 of this title.

Effective Date of 1988 Amendment

Amendment by Puspan. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Puspan. L. 99–514, to which such amendment relates, see section 1019(a) of Puspan. L. 100–647, set out as a note under section 1 of this title.

Effective Date of 1986 Amendment

Amendment by Puspan. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986, see section 1212(f) of Puspan. L. 99–514, set out as a note under section 863 of this title.

Effective Date of 1966 Amendment

Amendment by Puspan. L. 89–809 applicable with respect to taxable years beginning after Dec. 31, 1966, see section 103(n)(1) of Puspan. L. 89–809, set out as a note under section 871 of this title.

Effective Date of 1961 Amendment

Amendment by Puspan. L. 87–256 applicable to taxable years beginning after Dec. 31, 1961, see section 110(h)(1) of Puspan. L. 87–256, set out as a note under section 117 of this title.

Applicability of Certain Amendments by Puspan. L. 99–514 in Relation to Treaty Obligations of United States

For nonapplication of amendment by section 1212(c)(1), (2) of Puspan. L. 99–514 to the extent application of such amendment would be contrary to any treaty obligation of the United States in effect on Oct. 22, 1986, with provision that for such purposes any amendment by title I of Puspan. L. 100–647 be treated as if it had been included in the provision of Puspan. L. 99–514 to which such amendment relates, see section 1012(aa)(3), (4) of Puspan. L. 100–647, set out as a note under section 861 of this title.

Executive Documents

Termination of Trust Territory of the Pacific Islands

For termination of Trust Territory of the Pacific Islands, see note set out preceding section 1681 of Title 48, Territories and Insular Possessions.